TABLE 12.  Fall onions, flood-irrigated, budgeted per acre costs and returns for a farm with above
           average management, Dona Ana and Sierra Counties, 2001.
              Planting Dates: October 1 - October 15
              Harvesting Dates: June 1 - July 15
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         ITEM                     PRICE                         YIELD                                                               TOTAL
-----------------------------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    FALL ONIONS                  $5.70                        825.00  SACKS                                                    $4,702.50
                                                                                                                             _______
         TOTAL                                                                                                                 $4,702.50
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                                                                              PURCHASED
PURCHASED INPUTS                  PRICE                    QUANTITY             INPUTS                                              TOTAL
--------- ------                -----                     -------    -----      ------                                        ------
    SEED                        $30.00                             4  LBS       $120.00                                          $120.00
    NITROGEN (N)                 $0.42                           450  LBS       $189.00                                          $189.00
    PHOSPHATE (P2O5)             $0.39                           180  LBS        $70.20                                           $70.20
    HERBICIDE                   $21.19                             1  X/ACRE     $21.19                                           $21.19
    INSECTICIDE                 $72.27                             1  X/ACRE     $72.27                                           $72.27
    PUMP WATER*                                                    6  AC. IN.
    CANAL WATER                                                   50  AC. IN.    $79.67                                           $79.67
                                                                                ______                                        ______
         SUBTOTAL                                                               $552.33                                          $552.33
 
                                  POWER                ACCOMPLISHMENT         PURCHASED               FUEL             FIXED
PREHARVEST OPERATIONS              UNIT                     RATE                  INPUTS    LABOR     &OIL  REPAIRS     COST        TOTAL
---------- ------- ---       ---------------           -----------------      ----------  ------   ------   ------   ------  -------
    DISC                     140 HP                             0.14  HR                   $0.83    $1.48    $0.70    $2.20        $5.22
    CHISEL                   140 HP                             0.20  HR                   $1.19    $2.12    $1.15    $3.15        $7.61
    PLOW                     140 HP                             0.38  HR                   $2.26    $4.03    $2.76    $6.75       $15.81
    DISC (2X)                140 HP                             0.28  HR                   $1.67    $2.97    $1.41    $4.40       $10.44
    LASER PLANE (CUSTOM)                                                         $73.33                                           $73.33
    FERTILIZE                140 HP                             0.05  HR                   $0.30    $0.53    $0.25    $0.68        $1.76
    DISC & SPRAY             140 HP                             0.17  HR                   $1.01    $1.80    $1.44    $3.08        $7.34
    LISTER                   140 HP                             0.18  HR                   $1.07    $1.91    $1.08    $3.13        $7.19
    PRE-IRRIGATE                                                0.75  HR                   $4.46    $0.37    $0.01    $1.86        $6.71
    ROD WEEDER               40 HP                              0.08  HR                   $0.48    $0.32    $0.10    $1.52        $2.42
    ROLLING CULT             40 HP                              0.21  HR                   $1.25    $0.85    $0.11    $0.21        $2.42
    VEG PLANT-SHAPER         140 HP                             0.26  HR                   $1.55    $2.76    $1.98    $5.62       $11.90
    CULT & SIDEDRESS (4X)    140 HP                             1.32  HR                   $7.85   $14.00    $7.89   $21.09       $50.82
    ROLLING CULT (2X)        40 HP                              0.42  HR                   $2.50    $1.70    $0.21    $0.43        $4.84
    THIN & HOE (CUSTOM)                                                         $120.00                                          $120.00
    ROTO BUCK (9X)           40 HP                              0.14  HR                   $0.80    $0.55    $0.09    $0.84        $2.28
    IRRIGATE (13X)                                              6.50  HR                  $38.68    $4.87    $0.15   $24.16       $67.85
                                                          _______    ___       _______    ______   ______   ______   ______  _______
         SUBTOTAL                                              11.08  HR        $193.33   $65.90   $40.25   $19.35   $79.11      $397.95
 
HARVEST OPERATIONS
------- -----------
    ONION KNIVES             80 HP                              0.27  HR                   $1.61    $2.86    $1.53    $5.45       $11.45
    HARVEST & HAUL (CUSTOM)                                                     $907.50                                          $907.50
    BAG RENTAL                                                                   $82.50                                           $82.50
    FIELD LOAD (CUSTOM)                                                           $0.00                                            $0.00
    PROCESSING (CUSTOM)                                                          $1,568                                           $1,568
    CONTAINER CHARGE                                                            $330.00                                          $330.00
    BROKERAGE (CUSTOM)                                                          $423.23                                          $423.23
                                                          _______    ___       _______    ______   ______   ______   ______  _______
         SUBTOTAL                                               0.27  HR      $3,310.73    $1.61    $2.86    $1.53    $5.45    $3,322.18
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                                    1.02  HR                   $6.09                                   $6.09
    EMPLOYEE BENEFITS                                                                     $11.86                                  $11.86
    INSURANCE                                                                     $1.32                                            $1.32
    LAND TAXES                                                                                                        $9.38        $9.38
    SUPERVISION AND MANAGEMENT                                                           $130.77                                 $130.77
    OTHER EXPENSES                                                               $66.11                                           $66.11
                                                          _______    ___        ______    ______                     ______   ______
         SUBTOTAL                                               1.02  HR         $67.43  $148.72                      $9.38      $225.53
                                                          -------    ---       -------    ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                                       12.37  HR      $4,123.82  $216.22   $43.12   $20.89   $93.94    $4,497.98
 
NET OPERATING PROFIT                                                                                                             $204.52
 
    INTEREST ON OPERATING CAPITAL              (                $615     @         9.00%)                                         $55.38
    INTEREST ON EQUIPMENT INVESTMENT                                                                                              $35.89
 
RETURN TO LAND AND RISK                                                                                                          $113.26
=========================================================================================================================================
   *Pump water costs are shown under irrigation in the preharvest operation section.
                                            BUDGET SUMMARY
 
GROSS RETURN                                               $4,702.50
  VARIABLE OPERATING EXPENSES                $4,187.82
RETURN OVER VARIABLE EXPENSES                                $514.68     (GROSS MARGIN)
  FIXED EXPENSES                                $93.94
NET FARM INCOME                                              $420.74     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST                    $216.22
NET OPERATING PROFIT                                         $204.52     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                                 $91.26
RETURN TO LAND AND RISK                                      $113.26
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